摘要
如何将人力资产纳入现有的价值管理体系在知识经济的背景下具有积极的现实意义。本文从四个角度对人力资产的价值化管理进行分析并给出了建议,认为必须首先解决人力资产的类型判定、计量方法、计量对象、投资者归属这四个基本问题才能真正促进人力资产价值化管理的有效实施。
How to bring the human resource into the existing accounting system has aggressive realistic meaning under the background of the knowledge-based economy. The thesis analysis some basic problems from four different angles and give some suggestions. This analysis will contribute to the problem to resolve.
出处
《山东纺织经济》
2008年第1期66-69,共4页
Shandong Textile Economy
关键词
人力资产
价值
契约
Human Resources, value, enterprise contract
